12)

13)

The following information is available for completed Job No. 402: Direct materials, $ 75000; direct labour, $ 112000; manufacturing overhead applied, $ 62000; units produced, 5000 units; units sold, 3800 units. The cost of the finished goods on hand from this job is O $59760. $ 249000. O $ 37000. O $ 189240. Cost of goods manufactured equals $ 88500 for 2022. Finished goods inventory is $ 4070 at the beginning of the year and $ 11200 at the end of the year. Beginning and ending work in process inventory for 2022 are $ 8050 and $ 10800 respectively. How much is cost of goods sold for the year? $ 81370 $ 92880 $ 84430 O $ 95630